(a) Domestic Coin and Currency Transactions Involving Financial
Institutions. - No person shall, for the purpose of evading the
reporting requirements of section 5313(a) or 5325 or any regulation
prescribed under any such section, the reporting or recordkeeping
requirements imposed by any order issued under section 5326, or the
recordkeeping requirements imposed by any regulation prescribed
under section 21 of the Federal Deposit Insurance Act or section
123 of Public Law 91-508 -
(1) cause or attempt to cause a domestic financial institution
to fail to file a report required under section 5313(a) or 5325
or any regulation prescribed under any such section, to file a
report or to maintain a record required by an order issued under
section 5326, or to maintain a record required pursuant to any
regulation prescribed under section 21 of the Federal Deposit
Insurance Act or section 123 of Public Law 91-508;
(2) cause or attempt to cause a domestic financial institution
to file a report required under section 5313(a) or 5325 or any
regulation prescribed under any such section, to file a report or
to maintain a record required by any order issued under section
5326, or to maintain a record required pursuant to any regulation
prescribed under section 5326, or to maintain a record required
pursuant to any regulation prescribed under section 21 of the
Federal Deposit Insurance Act or section 123 of Public Law 91-
508, that contains a material omission or misstatement of fact;
or
(3) structure or assist in structuring, or attempt to structure
or assist in structuring, any transaction with one or more
domestic financial institutions.
(b) Domestic Coin and Currency Transactions Involving
Nonfinancial Trades or Businesses. - No person shall, for the
purpose of evading the report requirements of section 5331 or any
regulation prescribed under such section -
(1) cause or attempt to cause a nonfinancial trade or business
to fail to file a report required under section 5331 or any
regulation prescribed under such section;
(2) cause or attempt to cause a nonfinancial trade or business
to file a report required under section 5331 or any regulation
prescribed under such section that contains a material omission
or misstatement of fact; or
(3) structure or assist in structuring, or attempt to structure
or assist in structuring, any transaction with 1 or more
nonfinancial trades or businesses.
(c) International Monetary Instrument Transactions. - No person
shall, for the purpose of evading the reporting requirements of
section 5316 -
(1) fail to file a report required by section 5316, or cause or
attempt to cause a person to fail to file such a report;
(2) file or cause or attempt to cause a person to file a report
required under section 5316 that contains a material omission or
misstatement of fact; or
(3) structure or assist in structuring, or attempt to structure
or assist in structuring, any importation or exportation of
monetary instruments.
(d) Criminal Penalty. -
(1) In general. - Whoever violates this section shall be fined
in accordance with title 18, United States Code, imprisoned for
not more than 5 years, or both.
(2) Enhanced penalty for aggravated cases. - Whoever violates
this section while violating another law of the United States or
as part of a pattern of any illegal activity involving more than
$100,000 in a 12-month period shall be fined twice the amount
provided in subsection (b)(3) or (c)(3) (as the case may be) of
section 3571 of title 18, United States Code, imprisoned for not
more than 10 years, or both.

Section 21 of the Federal Deposit Insurance Act, referred to in
subsec. (a), is classified to section 1829b of Title 12, Banks and
Banking.
Section 123 of Public Law 91-508, referred to in subsec. (a), is
classified to section 1953 of Title 12, Banks and Banking.

AMENDMENTS

2004 - Subsec. (b). Pub. L. 108-458 substituted "5331" for "5333"
wherever appearing.
2001 - Subsec. (a). Pub. L. 107-56, Secs. 353(c)(1), (2),
365(b)(2)(A), inserted "Involving Financial Institutions" after
"Transactions" in heading, and in introductory provisions, inserted
comma after "No person shall" and substituted "section, the
reporting or recordkeeping requirements imposed by any order issued
under section 5326, or the recordkeeping requirements imposed by
any regulation prescribed under section 21 of the Federal Deposit
Insurance Act or section 123 of Public Law 91-508 - " for "section -
".
Subsec. (a)(1). Pub. L. 107-56, Sec. 353(c)(3), inserted ", to
file a report or to maintain a record required by an order issued
under section 5326, or to maintain a record required pursuant to
any regulation prescribed under section 21 of the Federal Deposit
Insurance Act or section 123 of Public Law 91-508" before semicolon
at end.
Subsec. (a)(2). Pub. L. 107-56, Sec. 353(c)(4), inserted ", to
file a report or to maintain a record required by any order issued
under section 5326, or to maintain a record required pursuant to
any regulation prescribed under section 5326, or to maintain a
record required pursuant to any regulation prescribed under section
21 of the Federal Deposit Insurance Act or section 123 of Public
Law 91-508," after "regulation prescribed under any such section".
Subsecs. (b) to (d). Pub. L. 107-56, Sec. 365(b)(1), added
subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and
(d), respectively.
1994 - Subsec. (a). Pub. L. 103-322, Sec. 330017(a)(2) and Pub.
L. 103-325, Sec. 413(a)(2), amended subsec. (a), introductory
provisions, identically, substituting "section 5313(a) or 5325 or
any regulation prescribed under any such section" for "section
5313(a), section 5325, or the regulations issued thereunder or
section 5325 or regulations prescribed under such section 5325" and
striking out "with respect to such transaction" before dash.
Subsec. (a)(1), (2). Pub. L. 103-322, Sec. 330017(a)(2)(A) and
Pub. L. 103-325, Sec. 413(a)(2)(A), amended pars. (1) and (2)
identically, substituting "section 5313(a) or 5325 or any
regulation prescribed under any such section" for "section 5313(a),
section 5325, or the regulations issued thereunder or section 5325
or regulations prescribed under such section 5325".
Subsec. (c). Pub. L. 103-325, Sec. 411(a), added subsec. (c).
1992 - Pub. L. 102-550, Sec. 1525(a)(1), designated existing
provisions as subsec. (a), inserted heading, and added subsec. (b).
Pub. L. 102-550, Secs. 1517(a), 1535(a)(1), inserted the
following duplicative provisions "or section 5325 or regulations
prescribed under such section 5325" and ", section 5325, or the
regulations issued thereunder" after "section 5313(a)" wherever
appearing.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub. L. 108-458 effective as if included in Pub. L.
107-56, as of the date of enactment of such Act, and no amendment
made by Pub. L. 107-56 that is inconsistent with such amendment to
be deemed to have taken effect, see section 6205 of Pub. L. 108-
458, set out as a note under section 1828 of Title 12, Banks and
Banking.
EFFECTIVE DATE
Section 1364(a) of Pub. L. 99-570 provided that: "The amendment
made by section 1354 [enacting this section] shall apply with
respect to transactions for the payment, receipt, or transfer of
United States coins or currency or other monetary instruments
completed after the end of the 3-month period beginning on the date
of the enactment of this Act [Oct. 27, 1986]."